In European Union, a judgement given by the Court of justice of European Union (CJEU) on 22 October 2015 said that bitcoin change operation, like the other currencies change, have to be exonered to VAT according to article 135, paragraphe 1, sub e) of the directive 2006/112.

The conclusion of the judgement can be seen here link;
The french info on this topics here link

It's really important judgement because the most important juridical institution recognize the moneatry statut of bitcoin (in this case by recognize that is change operation and not commodity escrow) while in the same time the European Central Bank doesn't want recognize this statut yet (who speak of "virtual currency scheme").
Who can find a table of countrie in ECB 2015 but it's a little has been today... link